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表紙 > 情報の定期便 > rising air current (issue of the year 2012)

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rising air current  issue of the year 2012 1st

The present
【Others and the past, the present, and yourself and the future】

It is said you cannot change others or the past and that you can only change yourself and the future. As for yourself and the future, however, you can simply change the present situations. If you change just a little bit now, you will see yourself and the future that are really different from what is now. Recently I had a chance to talk with a lady who just moved to Paris. She said repairmen would seldom come right away when she asked for something to be repaired and that she always felt she could hardly wait for them to come. She also remembered while she was in Japan, she could hardly wait for things, just like she could hardly wait for a sports day when she was small. When we ask for something to be repaired in Japan, they will come right away or at least within a couple of hours and do it. We never experience the feeling of hardly waiting. This might not always happen either in France or in Japan but this shows even a small present change will bring a big different change in future. We cannot change others and the future or even ourselves nor the present, but if you change a little bit now, you and the future will change a lot. If you change either way that you think is better, French or Japanese way, the society you are aiming at will come. Things will be better than now someday. Things will be better than today for sure.      
     

Surprise 【Yukishi Yo no Omokage】

My respected teacher gave me a Kyouji Watanabe’s book “ Yukishi Yo no Omokage” published by Heibon Library. The title means “ Glimpses of Brilliant bygone periods” From the Edo period to the Meiji period of Japan it was probably the time when people felt as if they were always looking forward to something. The author writes so wonderfully that we can imagine people at that time whether young or old, male or female, rich or poor lived peacefully. People probably had beautiful customs we now have almost lost. We are surprised to know people were enjoying the lifestyle Europeans and Americans who introduced modern culture into Japan found enviable.      
     

Now 【Present Accounting】

The time when accountants prepare a trial balance this month based on the previous month’s data is about to end. For example a long-distant runner checks his time at some point. He checks it again at another point. He does it again at the finishing point. That is, he never cares about his time at the previous points. This will be true with management. If there is either the past, the present or the future accounting, the present one should be the most important.      
     

Tax
【Basic guidelines for small and medium-sized enterprise accounting】

The basic guidelines for small and medium-sized enterprises accounting which will be issued this year are not necessarily laws we are forced to follow but it is advised to be referred to when financial statements defined by the companies act are prepared in order to contribute to business growth. Those are so easy to understand and so helpful to understand their business situations that executives of small and medium-sized enterprises will utilize them positively. They have been prepared to help provide the parties concerned with necessary information taking into full consideration of accounting practices stressing harmony between accounting and tax system in accordance with companies accounting principles in order to minimize costs of preparing financial documents. Prospective users are small and medium-sized enterprises. Their application is based on the assumption they keep books accurately. Moreover those enterprises have to make every account entry timely, orderly, clearly, and precisely following proper bookkeeping principles. Accounting easy for executives to understand is about to start though it has to be adjusted to tax system.      
     

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